TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ADJUSTING ENTRY [3 records]
Record 1 - internal organization data 2010-10-06
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- adjusting entry
1, record 1, English, adjusting%20entry
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- adjusting journal entry 2, record 1, English, adjusting%20journal%20entry
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Adjusting entries occur because we have purposely allowed certain transactions to not be recorded on a daily basis because of the cost of the entries would be greater that the benefits from more accurate information. 3, record 1, English, - adjusting%20entry
Record number: 1, Textual support number: 1 OBS
For example, an adjusting entry is made to the supplies-materials inventory on a periodic basis when the inventory is physically counted. 4, record 1, English, - adjusting%20entry
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- écriture d'ajustement
1, record 1, French, %C3%A9criture%20d%27ajustement
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- ajustement 1, record 1, French, ajustement
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Écriture passée pour rétablir la concordance entre deux comptes ou deux séries de données. 1, record 1, French, - %C3%A9criture%20d%27ajustement
Record number: 1, Textual support number: 1 OBS
Par exemple, on redresse l'inventaire comptable (notamment dans le cas des stocks) pour tenir compte des différences pouvant exister entre ce chiffre et les résultats d'un dénombrement, c'est-à-dire l'inventaire physique. 1, record 1, French, - %C3%A9criture%20d%27ajustement
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- asiento de ajuste
1, record 1, Spanish, asiento%20de%20ajuste
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2008-03-07
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- correcting entry
1, record 2, English, correcting%20entry
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- adjusting entry 2, record 2, English, adjusting%20entry
correct
- adjusting journal entry 3, record 2, English, adjusting%20journal%20entry
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
An entry made for the purpose of rectifying an error in the books of account. 4, record 2, English, - correcting%20entry
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- écriture de correction
1, record 2, French, %C3%A9criture%20de%20correction
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- écriture de redressement 2, record 2, French, %C3%A9criture%20de%20redressement
correct, feminine noun
- écriture rectificative 3, record 2, French, %C3%A9criture%20rectificative
correct, feminine noun
- écriture d'extourne 1, record 2, French, %C3%A9criture%20d%27extourne
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Écriture journalisée dans le but de corriger une erreur. 1, record 2, French, - %C3%A9criture%20de%20correction
Record number: 2, Textual support number: 1 CONT
L'«écriture d'extourne» est l'annulation d'une écriture erronée. 1, record 2, French, - %C3%A9criture%20de%20correction
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
Record 2, Main entry term, Spanish
- asiento de ajuste
1, record 2, Spanish, asiento%20de%20ajuste
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2008-03-07
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- adjusting entry
1, record 3, English, adjusting%20entry
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- adjusting journal entry 2, record 3, English, adjusting%20journal%20entry
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
An entry made before closing the books of account for a period, in order to apportion revenue or expense to accounting periods or to operating divisions. 3, record 3, English, - adjusting%20entry
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- écriture de régularisation
1, record 3, French, %C3%A9criture%20de%20r%C3%A9gularisation
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- régularisation 1, record 3, French, r%C3%A9gularisation
correct, feminine noun
- écriture d'inventaire 1, record 3, French, %C3%A9criture%20d%27inventaire
correct, feminine noun, Belgium, France
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Écriture passée en fin d'exercice, avant la clôture des comptes, et ayant pour objet : 1) de répartir des produits et des charges entre les exercices, par exemple la ventilation de la paie lorsque l'exercice se termine entre deux dates de paie, 2) d'inscrire dans un compte de résultat une partie d'une charge payée d'avance ou d'un produit reçu d'avance, ou 3) de comptabiliser les dotations aux comptes d'amortissements et aux comptes de provisions. 1, record 3, French, - %C3%A9criture%20de%20r%C3%A9gularisation
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad general
Record 3, Main entry term, Spanish
- asiento de actualización
1, record 3, Spanish, asiento%20de%20actualizaci%C3%B3n
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
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